Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Alexandros Sikalidis"'
Autor:
Ioannis KALIALAKIS, Chris GROSE, Michail FYGKIORIS, Dimitrios KOUFOPOULOS, Alexandros SIKALIDIS
Publikováno v:
European Journal of Interdisciplinary Studies, Vol 14, Iss 2, Pp 207-236 (2022)
In the current economic and social environment, companies are called upon to maintain their smooth operation, as well as to adopt practices that ensure their viability. One of the central pillars of sustainable development of listed companies in the
Externí odkaz:
https://doaj.org/article/bf67c92a90d44adcbd764dd3ceb2fdac
Publikováno v:
Scientific Annals of Economics and Business, Vol 69, Iss 2, Pp 217-251 (2022)
In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical audit matters (CAMs), starting June 30, 2019, for large accelerated filers. Using US data of CAM, we investigate whether the reporting of CAMs is info
Externí odkaz:
https://doaj.org/article/7d36a7837fda4b2d9a7fe048588a76f9
Publikováno v:
Journal of Open Innovation: Technology, Market and Complexity, Vol 5, Iss 3, p 46 (2019)
The constant increase of municipal solid wastes (MSW) as well as their daily management pose a major challenge to European countries. A significant percentage of MSW originates from household activities. In this study we calculate the costs of settin
Externí odkaz:
https://doaj.org/article/f4b05681237b4fe49a5eb76cd0609b4b
Publikováno v:
Review of Quantitative Finance and Accounting, 2022, Vol.59(3), pp.939-967 [Peer Reviewed Journal]
We explore the relationship between family ownership and dividend policy in an insider financial system under mandatory dividend rules. In a civil law insider institutional setting like ours, the concentration of management control in the hands of fa
Publikováno v:
International Journal of Business and Economic Sciences Applied Research, Vol 14, Iss 01, Pp 80-96 (2021)
Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate acc
Autor:
Grigorios Zarotiadis, Pavel V. Stroev, Anna I. Dudnik, Eleni Feleki, Evgeniy S. Konishchev, Pericles Mitkas, Nicolas Moussiopoulos, Alexandros Sikalidis, Charalampos Stavridis, Nicolaos Theodossiou, Sotirios-Filippos Tsarouchis
Publikováno v:
ICSD 2021.
In this paper the authors examine the relationship between CSR (Corporate Social Responsibility) performance and earning management in the banking industry from 2008 to 2012 having a specific focus on managerial behaviour and its impact on banks' rep
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f529cbc4c779ba4e4620df5704a27a97
https://doi.org/10.4018/978-1-5225-6192-7.ch057
https://doi.org/10.4018/978-1-5225-6192-7.ch057
Publikováno v:
European Accounting Review. 26:283-310
We examine the impact of unrealized fair value adjustments on dividend policy. Dividend payouts should include only persistent income [Lintner, J. (1956). Distribution of incomes of corporations among dividends, retained earnings and taxes. American